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[Cites 0, Cited by 957] [Section 32(1)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(1)(ii) in The Income Tax Act, 1961

(ii)know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, [not being goodwill of a business or profession]